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The Relationship between FDI Enterprise Earnings and Signs of Transfer Pricing

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  • Nguyen Thanh Nguyen

Abstract

This paper presents the relationship between the signs related to transfer pricing and the earnings of enterprises. This study proves that this economic phenomenon exists in Vietnam; however, transfer pricing does not cause severe harm to taxation, and foreign direct investment (FDI) enterprises still have a positive impact on the national economy.

Suggested Citation

  • Nguyen Thanh Nguyen, 2024. "The Relationship between FDI Enterprise Earnings and Signs of Transfer Pricing," Journal of Sustainable Development, Canadian Center of Science and Education, vol. 12(4), pages 1-99, July.
    • Handle: RePEc:ibn:jsd123:v:12:y:2024:i:4:p:99
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    References listed on IDEAS

    as
    1. James R. Hines & Eric M. Rice, 1994. "Fiscal Paradise: Foreign Tax Havens and American Business," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(1), pages 149-182.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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